Chapter 3.16
MUNICIPAL SERVICES TAX
Sections:
3.16.030 Monthly imposition of tax.
3.16.040 Failure to pay tax—Penalty.
3.16.010 Short title.
This chapter shall be known as the “Municipal Services Tax,” and shall be referred to in this chapter as “this chapter.” (Ord. 86-02 § 1 (part): prior code § 3-5.01)
3.12.020 Definitions.
The following terms used in this chapter shall have the meanings given them in this section:
“Commercial unit” means a commercial business in the city, duly licensed using city services such as water, sewer, or garbage, or protected by city police and/or fire services, or using city structures, streets, or other city services inside the jurisdictional boundaries of the city, and situated on real property within the jurisdictional boundaries of the city.
“Industrial unit” means an industrial enterprise of whatever type whatsoever, duly licensed, situated on real property within the jurisdictional boundaries of the city, using city services such as water, sewer, or garbage, or protected by city police and/or fire services, or using city structures, streets, or other city services inside the jurisdictional boundaries of the city.
“Residential unit” means an occupied dwelling unit, either an apartment, condominiums, mutuals, duplexes, or single-family residences within the jurisdictional boundaries of the city. (Ord. 86-02 § 1 (part): prior code § 3-5.02)
3.16.030 Monthly imposition of tax.
Beginning in June, 1986, there is imposed a tax for municipal services on users of residential units, commercial units, and industrial units within the city. The tax will be in the amount of five ($5.00) dollars per month per user, to be collected in advance the first of each and every month by the city manager. The city council may by resolution change the amount of tax imposed monthly, in an amount not to exceed five ($5.00) dollars. (Ord. 86-02 § 1 (part): prior code § 3-5.03)
3.16.040 Failure to pay tax—Penalty.
Failure to pay the tax due by the fifteenth (15) of the month following presentation of a bill therefor may lead to the city assessment of similar penalties to those prescribed for garbage, water, and sewer service charges. Collection may be through those billings, directed to the owners of the real properties upon which the respective units are located. The city is expressly authorized to exercise all collection and lien remedies expressly or impliedly authorized by law to collect the tax, all at the discretion of the city manager. (Ord. 86-02 § 1 (part): prior code § 3-5.04)
3.16.050 Exemptions.
A. Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the state of California.
B. The tax imposed herein shall not be levied upon the federal government, the state government, any state agency, or any local government agency.
C. Within ninety (90) days after the ordinance codified in this chapter takes effect, the city council shall provide by resolution for refunds for taxes, interest, and penalties overpaid or erroneously collected. (Ord. 86-02 § 1 (part): prior code § 3-5.05)
3.16.060 Implementation.
The city council may by resolution provide procedures necessary to implement or administer the provisions of this chapter. (Ord. 86-02 § 1 (part): prior code § 3-5.06)